Page 56 - GSTL_13th August 2020_Vol 39_Part 2

142 GST LAW TIMES [ Vol. 39
to obtain copies of seized documents under aforesaid provision and file appli-
cation by 13-7-2020 - Department directed to allow petitioner to make copies of
seized documents subject to compliance of statutory formalities - Petitioner
directed to file written reply to SCN within a week thereafter - Section 67 ibid
- Article 226 to Constitution of India. [paras 6, 7, 9]
Petition disposed of
REPRESENTED BY : S/Shri Anil Dugar and Rajarshi Chatterjee, for the
Petitioner.
S/Shri Abhratosh Majumdar, Addl. Advocate
General, Avra Majumdar, Somnath Ganguli,
Bhaskar Prosad Banerjee and Parashar Baidya, for
the Respondent.
[Judgment per : Samapti Chatterjee, J.]. - The appellant/petitioner has
filed the present appeal being aggrieved by and dissatisfied with the order dated
18th June, 2020 passed in W.P. No. 5476(W) of 2020 (J.S. Pigments Private Ltd. v.
The State of West Bengal & Ors.).
2. Mr. Dugar, Learned Advocate appearing for the appellant/petitioner
submits that unless the appellant/petitioner is allowed to make copies of the
seized documents by the respondent No. 3, Additional Assistant Director, Direc-
torate General of GST Intelligence, Kolkata Zonal Unit, the appellant/petitioner
is not in a position to participate in the proceedings. Reliance was placed by Mr.
Dugar on Section 67 under Chapter XIV of Central Goods and Services Tax Act,
2017. Relevant extract of the sub-section ‘5’ is quoted below :
“(5) The person from whose custody any documents are seized un-
der sub-section (2) shall be entitled to make copies thereof or take extracts
therefrom in the presence of an authorised officer at such place and time as
such officer may indicate in this behalf except where making such copies or
taking such extracts may, in the opinion of the proper officer, prejudicially
affect the investigation.”
3. Mr. Dugar further contends that appellant/petitioner already ap-
proached before the authority vide letter dated 16th June, 2020 as well as letter
dated 20th February, 2020 for supplying the certified copy of the seized docu-
ments. Unfortunately, till date no step has been taken by the authority to supply
the same to the petitioner. Therefore, it is reiterated by Mr. Dugar that unless the
appellant/petitioner is allowed to make copies of the seized documents question
of attending the proceeding does not and cannot arise.
4. Per contra, Mr. Majumder, Learned Additional Advocate General
submits that till date no date has been fixed for hearing. Therefore, this appeal
along with the applications should be dismissed as premature. There is no ur-
gency to entertain this appeal as well as the applications.
5. Mr. Ganguli, Learned Advocate appearing for the respondent No. 3
submits that as per law petitioner/appellant can approach before the respondent
No. 3 for making copies of seized documents. Unfortunately, no step has been
taken by the appellant/petitioner till date to that effect. But the appel-
lant/petitioner without availing, exhausting that provision, straightway filed the
writ petition before this Hon’ble Court for allowing the petitioner to make copies
of those documents which as per law is not sustainable.
6. Considering the submission as advanced by the Learned Advocates
appearing for the parties and after perusing the records, we find that there is a
provision in law as has been placed by Mr. Dugar that “the person from whose
GST LAW TIMES  13th August 2020  56